An AR clerk creates and approves a new customer that bypasses the normal credit check and gives this customer a credit line of $10,000. He then approves a sales order to the value of $9,000 by this customer. In return, he gets a commission of $500. He justifies that this customer is new and needs time to prove their creditworthiness. Further, if the customer fails to pay back, he will just write off their account as bad debt in the future. This is an example of a. Pressure for fraud and opportunity for fraud. b. Pressure for fraud and ability to justify the fraudulent action c. Opportunity for fraud and ability to justify the fraudulent action